This invention relates to sound attenuating devices for internal combustion engines, specifically to a muffler which, depending upon the baffle arrangement, has variable levels of sound attenuating capabilities, requires no sound absorbing material to attenuate the sound, therefore maintaining the same tone throughout the life of the muffler, reduces the cost of added packings, and achieves this in a minimum amount of space therefore making it suitable to a wide variety of applications, at a low cost.